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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 47: Exempting from the individual income tax the amount of wages received by a taxpayer for providing certain child care services, and including effective date and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died.

What it does

This bill exempts from the individual income tax the amount of wages received by a taxpayer for providing certain child care services. The bill defines “child care services” to mean services provided at a child care home or a child care facility. The bill defines “child care home” and “child care facility” to mean the same as defined in Code section 237A.1. The bill takes effect upon enactment, and applies retroactively to January 1, 2023, for tax years beginning on or after that date.

Sponsors

Not listed

Cost

See the fiscal note

The proposed child care services income tax exemption is projected to reduce General Fund revenue by the amounts listed in the right column of the following table. The General Fund impact continues past FY 2028, increasing each year by the rate of growth in ch…

House subcommittee · named January 18, 2023

  • Rep. Megan Jones (R) · megan.jones@legis.iowa.gov
  • Rep. Ken Croken (D) · ken.croken@legis.iowa.gov
  • Rep. Michael V. Sexton (R)

Lobbying · 21 for, 1 against

For: AFSCME Iowa Council 61; Association of Early Childhood Iowa Area Boards and Advocates; Cedar Rapids Metro Economic Alliance; Council Bluffs Chamber of Commerce; Dubuque Area Chamber of Commerce; Easterseals Iowa; Greater Des Moines Partnership; Grow Cedar Valley; IA Mental Health Planning Council; Iowa Association of Business and Industry (ABI); Iowa CareGivers; Iowa Chamber Alliance; and 9 more

Against: Common Good Iowa

In plain words

  1. January 12, 2023Filed in the House and sent to the Ways and Means committee
  2. January 18, 2023House subcommittee named: Jones, Croken and Sexton
  3. January 25, 2023Subcommittee recommended passing it with changes
  4. January 31, 2023Cost estimate (fiscal note) posted

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/HF47